公平理念下的中部崛起税收优惠政策研究公共管理专业论文.docxVIP

硕士学位论文 硕士学位论文 摘要 摘要 我国现行区域税收优惠政策己成为我国区域经济协调发展的瓶 颈，直接造成了中部地区的落后与塌陷。如何改革现行区域税收优惠 政策，促进中部崛起已迫在眉睫。 文章首先在阐述税收公平理论的基础上，对我国现行区域税收优 惠政策进行分析评估，指出了其存在的不公平之处，这也是中部经济 落后的重要原因。然后，借鉴了美国、德国、日本等西方发达国家的 区域税收优惠政策成功经验，提出了中部崛起税收优惠选择的设想： 以科学发展观为统领、以和谐社会构建为目标，更加关注民生、更加 关注公平的发展战略；中部税收优惠选择的基本思路首先应是以公平 为基石，在“公平优先、兼顾效率”的财税理念指导下，结合中部崛 起的战略选择——“工业化、信息化、城市化、农业产业化”四化， 以和谐社会构建为目标，建立以协调区域发展、以产业优惠为主、功 能区域构建为辅的税收优惠政策，以促进中部地区崛起。 关键词：税收优惠，公平，中部崛起 硕士学位论文 硕士学位论文 ABSTRACT ABSTRACT Current regional tax policy has become the bottle neck of harmonious development of regional economy；the way to reform current regional tax policy is the most important task that middle China shall follow up． This paper analyzed and evaluated current preferential policy based on the fair tax collection policy,and point out the unfairness lies，which incurred the stagnant of middle China economy．Consequently,this paper put forward his ideas about preferential policy for the take off of middle China，based on the successful regional preferential tax policy from America，Germany,and Japan；put the view of scientific development first，with a target to construct harmonious society,focus more on people’S life，pay more attention to fair development strategy；the preferential tax policy option to middle China shall be based on fairness， with the instruction of¨Justice First while Taking Efficiency into Consideration”，goes hand in hand with strategic option for the take off of middle China(“industrialization，informationization，urbanization， agriculturelization”)，with target to build a harmonious society SO as to construct preferential tax policy and make the take off of middle China focusing on balanced regional economy，preferential industry，functional area construction． KEY WORDS：preferential tax policy,fairness，take off of middle China II